The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1887-04-28
Ex-Auditor Aliens Statement.
HIS PRESENTATION or THE FACTS GROW
ING OUT OF THE CASE RECENTLY
DECIDED by THE COURT
on ppFAfc

Elk Auditors S. Brown Allen was asked The
other day by a reporter for the YIRGINIAN.
II ne was surprised at the opinion of the
Court Of Appeals. in the case growing out
OF his appointment of Hamilton to collect
certain railroad taxes, a3d whether he had
anything tosay on the subject. Mr.. Aller
promptly replied that he acas surprised; he
scas amazed; and yet, said he, = / am wei
AWAKE OF the disadvantage labor under in
commenting on the unanimous opinion OF
a court to whom had appealed as the fnal
arolter. But when an opinion is hurriedly
delivered as this was, claiming to rest upon
law incorrectly quoted, or not quoted al
all, justified by facts having 10 existence
either in truth or in the record, then
submit to all fair minded men, that | may
be pardoned for doubling the correctness
OF 1t. 1t has been suggested to me more
than once that might perhaps fare better
at the hands OF this court ii my politics
couldln some way be suddenly popularized
Inever belieyedit. have been reminde ed
over and over again, that since the No
vember electionin 1883, cases, and all cases
having political significance, have been de.
cided one way. never permitted such a
suspicion to cloud my perfect confidence,
that the Court Of Appeals of Virginia
would do, at least, what they believed to
be right in the premises. They may have
done SO. Your question gives ne the OPP
portunity to state the case will do it
briefly, yet fully, and III stand on the
record have made. Let the court stand
on their judgment. fit be law, then there
is not enough money in the treasury Of the
State to make me Auditor "a hours. and to
have, as was done in this case, my judicial
determinations overhauled by courts and
juries, contrary to well established rules
of law. The Board Of Public Works, I'M
der the law, is charged with the duty of
assessing the valious railroads in the State
for taxation. and they are required to pay
the tax SO assessed into the State treasury
within sixty days after notification of it..
This work the Board had performed as
sessing the railroads at $4,000 per mile,
But three Of these corporations q lowed the
sixty days to run out; not only so, they re-
fused to pay one dollar Of the tax. What,
then, must the Auditor do? Hemust look
first to the law, and give no erroneous
extract from it,, as the court saw fit to do,
but give it fully: $ A company failing or
refusing to pay the tax assessed upon its
property, shall be Immediately assessed,
under the direction IF the Auditor of Pub
lie Accounts, by any person appointed by
himfo the purpose, rating their real estate
and rolling stock at taeenty thousand dollars
per mile: and tax shall at once be levied,
sc. Such tax SO levied, as well as the sum
required to be paid, if the same be not paid
at the time provided herein, shall be col
lected by any treasurer to whom the Aud
itor may deliver the assessment" page
53-4 Virginia Rev. Laws, 1882.
Now, then, this law plainly and fairly
provides-a penalty, which must be imposed !,
if the railroads refuse to pay, and it fur
thermore requires the Auditor to select
some county treasurer to perform this ex-
traordinary service. But it is silent on
tie subject of his pay; not an intimation
in it as to What'flis commission shall be,
and stop to ask, wherefore the penalty.
unless to provide the additional cost of
collection? But the court informs rs
that it must be. q per cent. Why? Be
cause county treasurers, for county collec-
tions, receive per cent. on the first $l5, 900
and q per cent. on the residue; then the
courts own reasoning would fairly have
given him per cent But let any man
read the act itself, upon which the court
stakes its judgment. 1t may be found in
the Acts of Assembly, 1883, approved
April 1st, and covers lSpages closely print
ed matter. In it the duty Of a county
treasurer is clearly, plainly. infinitely, and
unequivocally detailed. He there learns
what taxes get into his hands and how they
get there. He is informed what he must
collect. and how, when. and where he must
collect it. He is clearly instructed as to
bis duty in respect to State taxes and to
the county levy. and for this work, or for
these collections, be is to receive 5 per cent.
on the first SIS, 900 and q per cent. on the
residue. repeat it, that any man with
three grains Of sense. who reads this act,
is bound to conclude that it has 70 appli-
cation-itcouldha have oapplication-to the
service in question, and that the official
| bond of county treasurer was not design.
ed to cover such risks. Up to this point,
| therefore, we have found no law which
either fixes q or justiies 20 per cent, but
at this point the court itself says, l fol
lowed the law just far enough to place this
tax in the hands of John e. Hamilton
treasurer, and now stop again to ask-I
ask it of any lawyer ask it of any Judge
[ ask of any honest man-W hat tax was
it? What sort of tax was it placed in
IIamilton's hands? It was tax which
had failed Of collection in the ordinary
process Of law. 1t was a tax in arrears
and, if not, | stop again to ask any lawyer
Judge, or honest man. What are taxes il
arrears? That such is the proper designa.
| ton I have never entertained-I do not
now entertain. the shadow of adoubt. Or
page 1893, Rev. Laws 1882, section "a of al
act providing for the collection OF taxes
reads as follows:
| 1.-THE Auditor of Public Accounts may appoint
| a collector in any county to collect arrears O
| taxes therein and may allow him reasonable
| compensation, to be agreed on before the ser
vice is commenced and approved by the Exec
utive, which compensation shall not exceed
| % per centum on what may be collected ant
| paid into the public treasury"
Here, then, is authority, full, ample, anG
complete, for the payment of 20 per cent
for the collection Of this tax. All, but tht
court has said in the opinion under con-
sideration, that the compensation was not
agreed on before the service was commenc
ed. I reply that the record justifies NJ
such statement, and / affirm that the very
reverse is true. They say the Executive
didnot approve the agreement. I ask how
they know it. Yhis case came before then
on aemurrer to evidence and there is nc
such proof in the cause; nota whisper; no
a hintl not ascintilla Of evidence to justif.
this additional statement. On the con
trary, / lay it down as law, incontrovert
ible, incontestible law, that man is pre-
| sumed to have kept the law until he il
proved to have broken it. A man is hell
| tn he Innocent mill he is nroVed to III